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Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual … 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … and $183,000 in the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify … did not develop a written IT contingency plan there is an increased risk that the District could lose important …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsState Comptroller DiNapoli Releases Municipal and School Audits
… the agreed upon contract amount by $215,395. Long Beach City School District – Financial Management (Nassau …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsPutnam County Probation Department – Restitution Payments (S9-20-2)
… checks totaling $642 were not properly followed up on and officials did not make reasonable efforts to locate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District … computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing … written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryPayroll Improvement Project Bulletin No. PIP-001
… bulletin is to provide agencies with the updated layout for the Master File. NHRP501 version for 9.2 excel file NHRP501 version for 9.2 pdf file Impact Agencies that use the Master File … bulletin is to provide agencies with the updated layout for the Master File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78State Comptroller DiNapoli Releases Municipal & School Audits
… used the same attorneys since 2011 and an occupational and physical therapy provider since 2006 without seeking competition. Town … is not governed by the town supervisor. Town of Columbia – Physical Accessibility to Programs and Services (Herkimer …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1649
… a next-of-kin or estate request Background When necessary, state agencies submit a request to OSC to reverse (AC230) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksAudit Advisory Committee
… School District Julie McDonnell Schenectady County Auditor Alan Lubin (Retired) Paul Moore Past President Retired Public …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… and related legislative requirements applicable to the New York State procurement process. Additional information on the New York State procurement process may be obtained from the New York State Procurement Guidelines . This section provides … and related legislative requirements applicable to the New York State procurement process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesVillage of Greenwich – Justice Court Operations (2014M-023)
… August 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The Village is governed by an elected Board of Trustees comprising a … of his bank account to the Village and subsequently closed the account when he left office on March 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Board’s oversight of the District’s financial operations for the period January 1, 2015 through September 30, 2016. … Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of St. Johnsville – Records and Reports (2015M-1)
… Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Parma – Financial Management and Information Technology (2012M-96)
Town of Parma Financial Management and Information Technology 2012M96
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Fishers Island Waste Management District -- Purchasing (2015M-292)
… 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of Southold … Fishers Island Waste Management District Purchasing 2015M292 …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Putnam – Accounting Records and Reports (2022M-188)
… records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Town of Bombay – Justice Court Operations (2015M-208)
Town of Bombay Justice Court Operations 2015M208
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208